论税收优先权及其优先效力

Analysis of Tax Priority and Preferential Effectiveness

税收优先权是建立在税收债权、债务关系说的确立和公法债权私法保护的认可的法理基础之上的,其性质是法律为保证税收债权的实现而设定的一项法定担保物权,效力范围限于优先受偿和对抗非特定的权利人。实践中,税收优先权经常与其他优先权、担保物权发生冲突,当冲突出现时,应当遵循税收优先权原则上优先于其他公法债权优先权,原则上劣后于其他私法债权优先权,附条件优先于担保物权的解决方法。但是我国现有立法对税收优先权之规定却并不符合上述原则,存在一系列问题,有必要予以完善。

Tax priority, whose quality is a kind of legal guaranteed real right that guarantees tax claim, sphere of validity is limited to right of priority of payment and opposition to unspecified right holder, is based on tax claim, establishing of debt relation theory, and approval of private law protection of public law claim. In practice, tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on principle, be inferior to other priorities of private law claim on principle and precede guarantee real rights conditionally. However, law of our country about tax priority doesn＇t follow the principle above. It means that the law exists some problems, which are necessary to be improved.